Sales Tax Exemptions for Public Works

Sales Tax Exemptions for Public Works; Providing instances when sales of certain tangible personal property to contractors are not exempt from sales and use tax; prohibiting certain nonprofit entities that used a sales tax exemption illegally from transferring liability for the tax, penalty, or interest to another party; requiring the Department of Revenue to adopt rules for determining the propriety of exempt sales to eligible nonprofit entities; providing an exception for when certain taxes are considered state funds, etc.